| Applicable Laws/Acts | Due Dates | Compliance Particulars | Forms/ (Filing mode) |
| Income Tax Act, 1961 | 07.09.2019 | Due date for deposit of Tax deducted/collected for the month of August, 2019.
However, all sum deducted/collected by an office of the government shall be paid to the credit of the Central Government on the same day where tax is paid without production of an Income-tax Challan. |
TDS & TCS |
| Income Tax Act, 1961 | 14.09.2019 | Due date for issue of TDS Certificate for tax deducted under section 194-IA in the month of July, 2019 | 194-IA |
| Income Tax Act, 1961 | 14.09.2019 | Due date for issue of TDS Certificate for tax deducted under section 194-IB in the month of July, 2019 | 194-IB |
| Income Tax Act, 1961 | 15.09.2019 | Due date for furnishing of Form 24G by an office of the Government where TDS/TCS for the month of August, 2019 has been paid without the production of a challan | Form 24G |
| Income Tax Act, 1961 | 15.09.2019 | Second instalment of advance tax for the assessment year 2020-21 | |
| Income Tax Act, 1961 | 15.09.2019 | Due date for furnishing statement in Form no. 3BB by a stock exchange in respect of transactions in which client codes been modified after registering in the system for the month of August, 2019 | Form no. 3BB |
| Income Tax Act, 1961 | 30.09.2019 | Due date for furnishing of challan-cum-statement in respect of tax deducted under section 194-IA in the month of August, 2019 | Statement for tax deducted u/s 194-IA |
| Income Tax Act, 1961 | 30.09.2019 | Due date for furnishing of challan-cum-statement in respect of tax deducted under section 194-IB in the month of August, 2019 | Statement for tax deducted u/s 194-IB |
| Income Tax Act, 1961 | 30.09.2019 | Statement by scientific research association, university, college or other association or Indian scientific research company as required by rules 5D, 5E and 5F
(if due date of submission of return of income is September 30, 2019) |
|
| Income Tax Act, 1961 | 30.09.2019 | Annual return of income for the assessment year 2019-20 if the assessee (not having any international or specified domestic transaction) is:
(a) corporate-assessee or (b) non-corporate assessee (whose books of account are required to be audited) or (c) working partner of a firm whose accounts are required to be audited). |
Annual return of income |
| Income Tax Act, 1961 | 30.09.2019 | Application in Form 9A for exercising the option available under Explanation to section 11(1) to apply income of previous year in the next year or in future
(if the assessee is required to submit return of income on September 30, 2019) |
Form 9A |
| Income Tax Act, 1961 | 30.09.2019 | Statement in Form no. 10 to be furnished to accumulate income for future application under section 10(21) or 11(1)
(if the assessee is required to submit return of income on September 30, 2019) |
Form No. 10 |
| Income Tax Act, 1961 | 30.09.2019 | Submit copy of audit of accounts to the Secretary, Department of Scientific and Industrial Research in case company is eligible for weighted deduction under section 35(2AB)
[if company does not have any international/specified domestic transaction] |
For deduction under section 35(2AB) |
| Income Tax Act, 1961 | 30.09.2019 | Due date for claiming foreign tax credit, upload statement of foreign income offered for tax for the previous year 2018-19 and of foreign tax deducted or paid on such income in Form no. 67.
(if due date of submission of return of income is September 30, 2019). |
Form No. 67 |
Whether Auditor Certificate Required in One Time Return?
In case the company has only a non-deposit amount, there is no need to attach the Auditor Certificate.
2. Whether Nil return required filing in both cases?
There is no need to file e-form DPT-3 for NIL Return either one time or Annual both.
3. In which column, loan received from Shareholders shall be mentioned in case of private limited Company?
The amount received from shareholders shall be mentioned in collum No 9 & 10 i.e. Deposit.
Loan from shareholder shall be considered as Deposit.
4. Whether the amount of loan along with accrued interest need to mentioned in DPT-3
Yes, the amount of loan along with accrued interest needs to be mentioned in e-form DPT-3.
5. Whether DPT-3 required being file by NBFC Company?
As per Act, Deposit rules not applicable on NBFC Companies, therefore, no need to file DPT-3 for NBFC Companies.
6. What shall be “Date of last closing of accounts” to be mentioned in Column 7 of DPT-3 form?
Date of closing of account shall be 31st March, 2019.
7. Which financial statements shall be considered while mentioning Net worth in the form?
As per DPT-3 “Net Worth as per the latest audited balance sheet”
Therefore, if the Balance sheet of 31.03.2019 is Audited then figures of 31.03.2019. However, if Financials of 31.03.2019 is not audited then figures as per financial statement as on 31.03.2018 need to be mentioned in the form.
8. Whether loan received from NBFC is required to be mentioned?
Yes, The same is required to be mention in column No. 15(c)(i)
9. If the Company has taken OD facility from Bank, whether the same is required to be mentioned?
Yes The same is required to be mentioned in column No. 15(c)(i)
10. In one time return, Whether Company has to consider the amount received before 01.04.2014 or not?
As per the language of Rule 16A, Rule states about the outstanding amount as on 31.03.2019.
Therefore, outstanding as on 31.03.2019 required to be mentioned in one-time form DPT-3.
11. In the case of Company having only non-deposit entries then which remote button required to be selected in DPT-3.?
In such case, Remote Button 3 required to select
“Particulars of transactions by a company not considered as deposit as per rule 2 (1) (c) of the Companies (Acceptance of Deposit) Rules, 2014”
12. If a private company having a loan from both directors and shareholders then which remote button required selecting in DPT-3?
In such case Remote Button 4 is required to be selected
“Return of Deposit and Particulars of transactions by a company not considered as deposit”.
In this case “Auditor Certificate” is mandatory to be attached.
13. If objects in column 6 are not as per MOA. What is the solution for same?
– Raise ticket on MCA. In case ticket not get resolved can do the following:
– Attach copy of MOA along with clarification letter in the form.
14. Whether Auditor Certificate is required only from Statutory Auditor or any practicing Chartered Accountant?
Certificate in DPT-3 must be obtained from the Statutory Auditor of the Company only.
15. If Companies fails to file e-form DPT-3 within due date. Whether companies need to pay additional fees.
Yes in such case companies are required to make payment of additional fees to the extent of Rs. 25,000/-
